Pengaruh Persepsi Manajer Tentang Karakteristik Sistem Informasi Akuntansi Manajemen (Siam) Dan Desentralisasi Terhadap Kinerja Manajerial Pada Rumah Sakit Di Kota Duri

The purpose of this study was to determine the effect of manager's perceptions of the characteristics of management accounting information systems(SIAM) and decentralization of managerial performance in hospitals in Duri City.This study is a correlation study. The population in this study were hospitals in the city of Duri, with 4 hospitals. With the provisions of each type D hospital and represented by 8 people. The respondents of this study were all cashiers and section heads in the hospital. So that the total questionnaires distributed were 32 questionnaires. The data analysis technique in this study is multiple regression. This study generally aims to examine the effect of manager's perceptions of the characteristics of management accounting information systems and the level ofdecentralization on managerial performance. This research concludes as follows: There is a significant influence between manager's perceptions of the characteristics of management accounting information systems and managerial performance. Where the better the manager's perception of the characteristics of management accounting information systems, the better the implementation of managerial performance. There is a significant influence between manager's perception of the level of decentralization and managerial performance. Where the better the level of manager's perception of decentralization, the better the implementation of managerial performance will be